Results 301 to 310 of about 510,533 (353)

Suicidal ideation among people with different gambling behaviour profiles: analysis of a longitudinal survey of people who gamble regularly in the UK. [PDF]

BJPsych Open
Wardle H, Wetherall K, Wyllie J, Tipping S, Cleare S, Jones M, McManus S, O'Connor RC.   +7 more
europepmc   +1 more source

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Audit quality, firm value and audit fees: does audit tenure matter? Egyptian evidence

Journal of Financial Reporting & Accounting, 2023
Purpose This study aims to investigate the impact of audit fees on audit quality, the impact of audit quality on firm value and whether these effects are conditional on audit tenure by bringing evidence from an emerging market.
Saleh Aly Saleh Aly, Ahmed Diab, S. Abdelazim   +2 more
semanticscholar   +1 more source

Audit Partner Tenure and Audit Quality

The Accounting Review, 2006
Rotation of audit partners is one of the main policy initiatives that has been implemented in many jurisdictions around the world to deal with concerns about audit quality. The basis of any requirement limiting the tenure of audit partners is that there is a reduction in audit quality associated with long periods of tenure.
Peter Carey, Roger Simnett
openaire   +1 more source

Does Increased Audit Partner Tenure Reduce Audit Quality?

Journal of Accounting, Auditing & Finance, 2008
The Sarbanes-Oxley Act of 2002 requires the lead audit or coordinating partner and the reviewing partner to rotate off the audit every five years so the engagement can be viewed “with fresh and skeptical eyes.” Using data obtained from actual audits by multiple U.S.
Mock, T.J., Manry, D., Turner, J
openaire   +1 more source

PENGARUH AUDIT TENURE, AUDITOR SWITCHING, DAN UKURAN KAP TERHADAP KECURANGAN LAPORAN KEUANGAN (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021)

PUBLIKASI RISET MAHASISWA AKUNTANSI, 2023
Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh antara audit tenure,audit switching, dan ukuran KAP terhadap kecurangan laporan keuangan.Jenis penelitian yang digunakan adalah metode kuantitatif.Populasi dalam penelitian ini adalah ...
Regina Martha, Cherrya Dhia Wenny
semanticscholar   +1 more source

Pengaruh Fee Audit dan Audit Tenure terhadap Kualitas Audit

Jurnal Buana Akuntansi, 2022
Abstract This study aims to examine the effect of audit fees and audit tenure on audit quality. This study uses a quantitative approach with a sample of manufacturing companies in the sub-sector of various industries as well as companies in the property, housing and building construction sectors that have been listed on the BEI, which are 129 companies.
openaire   +1 more source

Auditor Characteristics, Audit Tenure, Audit Fee and Audit Quality

GATR Global Journal of Business Social Sciences Review, 2017
Objective - The purpose of this research is to obtain empirical evidence about the factors that affect audit quality for auditors working in Public Accounting Firms in DKI Jakarta. Methodology/Technique - The independent variables used in this research are: independence, work experience, competency, accountability, audit tenure, and audit fee.
Melya Senjaya, Friska Firnanti
openaire   +1 more source

Pengaruh Audit Tenure, Ukuran KAP, Pergantian Auditor, Dan Opini Audit Terhadap Audit Delay

Jurnal Ekonomi, Akuntansi, dan Perpajakan
This research aims to analyze the influence of audit tenure, KAP size, auditor changes, and audit opinion on audit delay. Audit delay is the time span for completing a financial report audit by an independent auditor, which can affect the timeliness of ...
C. Prasetyo, Cris Kuntadi
semanticscholar   +1 more source